Title RPT, Real Property Tax

§ 200. State board. There is hereby created in the department of taxation and finance a separate and independent state board of real property tax services, to consist of five members to be appointed by the governor, by and with the advice and consent of the senate. Of those five…

§ 200-a. Powers of the state board of real property tax services. 1. The powers, functions, duties, and obligations of the state board of real property tax services shall be separate from and independent of the authority of the department of taxation and finance. Such board shal…

§ 2000. Severability. If any clause, sentence, paragraph, section or part of this chapter shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder thereof, but shall be confined in its operation to…

§ 2002. Saving clause. 1. An act of the legislature of the years nineteen hundred fifty-eight or nineteen hundred fifty-nine, which (a) Repeals or purports to repeal any provision of law codified or amended by this chapter, shall be legally effective and the provisions of law so…

§ 2004. Preservation of rights of state. 2. This chapter shall not affect the manner or time of payment of amounts payable to the state by certain counties on account of bonds issued for highway construction purposes pursuant to chapter four hundred sixty-nine of the laws of nin…

§ 2006. Exceptions. This chapter shall not be deemed to repeal or otherwise affect the provisions of any special or local law or ordinance or of any county, city or village charter, or other special form of government, it being the intention of the legislature that the same shal…

§ 2008. Effect of chapter. 1. Provisions of this chapter that are substantially the same in substance and effect as those which are in force immediately prior to the time this chapter shall take effect and which are repealed by this chapter are intended to be codifications and c…

§ 201. Assumption of responsibilities by the department of taxation and finance. 1. On and after the effective date of this section, the functions, powers and duties of the state board of real property services as formerly established by this chapter shall be considered function…

§ 2010. Pending actions and proceedings. No action or proceeding pending at the time when this chapter shall take effect shall be affected by any provision of this chapter, but the same may be prosecuted, defended or enforced as if this chapter had not been enacted.

§ 2012. Existing rights and remedies preserved. No existing right or remedy of any character shall be lost, impaired or affected by reason of this chapter, nor shall the validity of any action taken by any public official under the law in force immediately prior to the time this…

§ 2014. Laws repealed. Of the laws enumerated in the schedule hereto annexed and subject to the provisions of this article, that portion specified in the last column is hereby REPEALED.

§ 2016. Effective date. This act shall take effect October first, nineteen hundred fifty-nine.

§ 202. Powers and duties of the commissioner in relation to real property tax administration. 1. The commissioner shall: (a) Assess special franchises; (b) Establish state equalization rates for each county, city, town and village; (c) Approve assessments of state lands subject …

§ 203. Office of real property tax services. There is hereby created within the department of taxation and finance an office of real property tax services. The head of the office shall be a deputy commissioner for real property tax services, who shall also be the executive offic…

§ 204. Oaths and affidavits; subpoenas. Each member of the board, and any officer or employee of the state board of real property tax services duly authorized by resolution of the board, shall have power to administer oaths, take affidavits and certify acknowledgements in relati…

§ 206. Execution of instruments. Whenever the board is authorized or required by law to execute an instrument, such instrument shall be executed by affixing the name of the board and, underneath such name, the signature of one or more of the members of such board or such officer…

§ 208. Official seal. The board shall have an official seal. Its records, proceedings and copies of all papers and documents in its possession and custody may be authenticated in the usual form, under such seal and the signature of any one of the members of the board or such off…

§ 216. Powers of commissioner upon neglect or refusal of officials to perform duties. 1. Whenever it appears to the satisfaction of the commissioner that any assessor or other public officer, employee or board of assessment review whose duties relate directly to real property ta…

§ 300. Property subject to taxation. All real property within the state shall be subject to real property taxation, special ad valorem levies and special assessments unless exempt therefrom by law. Notwithstanding any provision of this chapter or of any other general, special or…

§ 301. Valuation date. All real property subject to taxation, and assessed as of a March first taxable status date, shall be valued as of the preceding first day of July. The valuation date of real property in a city or town not subject to the provisions of this section shall be…

§ 302. Taxable status date. 1. The taxable status of real property in cities and towns shall be determined annually according to its condition and ownership as of the first day of March and the valuation thereof determined as of the applicable valuation date. The taxable status …

* § 304. Subject of assessment. All assessments shall be against the\nreal property itself which shall be liable to sale pursuant to law for\nany unpaid taxes or special ad valorem levies.\n * NB (Effective until ruling by Commissioner of Internal Revenue)\n * § 304. Subject of …

§ 305. Assessment methods and standard. 1. The existing assessing methods in effect in each assessing unit on the effective date of this section may continue. 2. All real property in each assessing unit shall be assessed at a uniform percentage of value (fractional assessment) e…

§ 305-a. Assessment using the comparable sales, income capitalization or cost method. 1. As used in this section, the following terms shall have the following meanings: (a) "Mixed-use property" means a property with a building or structure used for both residential and commercia…

§ 307-a. Additional tax on class one property. 1. Generally.\nNotwithstanding any provision of any general, special or local law to\nthe contrary, any city with a population of one million or more is\nhereby authorized and empowered to adopt and amend local laws in\naccordance w…

§ 308. Local government defined. "Local government" when used in this title, unless otherwise expressly stated or unless the context otherwise requires, means a county, city or town with the power to assess real property for the purpose of taxation.

§ 310. Assessor. 1. Selection. Each local government to which this title applies which has the power to assess real property for purposes of taxation shall have one assessor. An appointive assessor shall be appointed by the legislative body of the local government except that in…

§ 312. Minimum qualification standards for assessors, appraisal personnel and candidates eligible for certification as assessor. The commissioner shall establish for counties, cities and towns to which this title applies minimum qualification standards (a) for appointments to th…

§ 314. Acting assessor. 1. In the event that an assessor appointed pursuant to the provisions of section three hundred ten of this title is unable to perform the duties of the office or the office becomes vacant, the appointing authority may by resolution designate or appoint an…

§ 316. Orientation. Within one month of commencing a term of office, any assessor, whether elected or appointed, who has not obtained commissioner certification pursuant to this title, shall attend a one day orientation course prescribed by the commissioner. Such orientation cou…

§ 318. Certification of assessors. 1. Any person appointed or elected to the office of assessor shall be certified by the commissioner pursuant to this section within a minimum of one year and a maximum of three years after he or she commences his or her term of office, unless h…

§ 320. Certification as eligible for the position of assessor. 1. Any person who is not an assessor may be certified as eligible for the position of assessor where such person: (a) meets the minimum qualification standards prescribed by the commissioner for such purpose and succ…

§ 322. Failure to obtain or maintain certification. 1. The commissioner shall conduct a hearing upon notice to the assessor and the clerk of the local government for which the assessor serves, such hearing to be conducted within the county where the assessing unit is located no …

§ 326. Local government appraisal personnel. No person shall be employed by a local government and assigned professional appraisal duties which relate to the assessment of real property for purposes of taxation unless he or she meets the minimum qualification standards establish…

§ 328. Option to change to single appointed assessor. In any city or town which has retained the office of elective assessor, the legislative body of such city or town may adopt a local law providing that from and after a date set forth in such local law, which date must be with…

§ 329. Option to change to sole elected assessor. In any city or town where the option to retain elective assessors was exercised in accordance with the provisions of former section fifteen hundred fifty-six of this chapter, the legislative body of such city or town may adopt a …

§ 330. Adoption of local law. No "charter law", as such term is defined in section thirty-two of the municipal home rule law, nor local law shall be adopted which is inconsistent with the provisions of this title. No local law adopted pursuant to the provisions of this title sha…

§ 332. Inconsistent laws inapplicable. Provisions of all general, special, local or other laws which are inconsistent with the provisions of this title shall be inapplicable to counties, cities and towns to which this title applies but if not inconsistent shall apply to such cou…

§ 334. Local governments to which title applies. 1. This title shall apply to all counties except counties wholly within a city and all cities and towns in the state except (a) a city with a population of five million or more, (b) a city or town in a county having the power to a…

§ 336. Statement of disclosure for assessors. 1. Definitions. When used in this section and unless otherwise expressly stated or unless the context otherwise requires: a. The term "appropriate body" or "appropriate bodies" shall mean: (i) in the case of any municipal corporation…

§ 350. Applicability. The provisions of this title shall apply to any city having a population of five million or more inhabitants. The term "city", as used in this title, shall mean any such city.

§ 352. Minimum qualification standards for assessors and appraisal personnel. The commissioner shall establish for cities to which this title applies minimum qualification standards for appointments to the positions of (a) chief or inferior assessor and (b) other administrative …

§ 354. Certification of assessors. 1. Any person appointed to the office of chief or inferior assessor or city assessor shall be certified by the commissioner pursuant to this section within a maximum of three years after he or she commences his or her appointment or by April fi…

§ 356. Certification as eligible for the position of assessor. 1. Any person who is not an assessor may be certified as eligible for the position of assessor where such person: (a) meets the minimum qualification standards prescribed by the commissioner for such purpose and succ…

§ 358. Failure to obtain or maintain certification. 1. The commissioner shall conduct a hearing upon notice to the chief assessor and the clerk of the city for which the assessor serves, such hearing to be conducted within the city where the assessing unit is located no later th…

§ 360. City appraisal personnel. No person shall be employed by a city and assigned professional appraisal duties which relate to the assessment or adjudication of real property for purposes of taxation unless he or she meets the minimum qualification standards established by th…

§ 362. Adoption of local law. No local law shall be adopted which is inconsistent with the provisions of this title.

§ 364. Inconsistent laws inapplicable. Provisions of all general, special, local or other laws which are inconsistent with the provisions of this title shall be inapplicable to cities to which this title applies, but if not inconsistent shall apply to such cities.

§ 400. United States. 1. Real property owned by the United States shall be exempt from taxation, except as otherwise provided by the laws of the United States. 2. Real property occupied exclusively or in part by the United States pursuant to the provisions of the public building…

§ 402. United States or state property held under contract of sale.\n1. Whenever the legal title of real property is in the United States,\nor in the state of New York, but the use, occupation or possession\nthereof is in a person, partnership, association or corporation under a…